Based on the impression management theory in psychology, taking the Shanghai and Shenzhen A-share listed companies that released social responsibility reports in China from 2015 to 2019 as the research sample, the paper empirically studies the interactive influence of media attention and financial leverage on the impression management of corporate social responsibility reports. The results show that the higher the media attention, the higher the degree of impression management of corporate social responsibility reports; the financial leverage are positively correlated with the degree of impression management of corporate social responsibility reports; under the interaction of media attention and financial leverage, the degree of impression management of social responsibility report ishigher. Further study found that compared with non-environmentally sensitive industries, media attention in environmentally sensitive industries has a more significant positive impact on the degree of impression management of social responsibility reports. Based on this, enterprises should correctly face the pressure of media attention and pay attention to the quality of social responsibility information disclosure; the government should restrict the impression management behavior of corporate social responsibility reports, and focus on supervising and reviewing the impression management behavior of social responsibility reports in high pollution industries.